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Section 116 Section 1443 Section 142(1)3 Section 13(1)(c)3 Exemption2 Addition to Income2

RAMYA CHARITABLE TRUST,KAKINADA vs. INCOME TAX OFFICER, EXEMPTION WARD, RAJAHMUNDRY

In the result, appeal of the assessee is partly allowed

ITA 61/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam06 Feb 2025AY 2017-18

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.61/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2017-18) Ramya Charitable Trust V. Ito (Exemption Ward) D.No. 9-11-130 Income Tax Office Elvinpeta, Kakinada – 533004 Aayakar Bhavan Andhra Pradesh Veerabhadrapuram Rajahmundry – 533105 [Pan: Aactr4315H] Andhra Pradesh (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 11Section 12ASection 133(6)Section 142(1)Section 144

Charitable Trust Registered under section 12A of the Act vide CIT (Exemption), Hyderabad proceedings in File No. CIT(E)/Hyd/7(9)/12A&80G/2015-16 dated 28.03.2016 w.e.f. 04.09.2015. Assessee-Trust did not file its return of income for the A.Y. 2017-18. It was found from the AIMS data in the ITBA module that the assessee has made cash deposits

RAMYA CHARITABLE TRUST,KAKINADA vs. INCOME TAX OFFICER, EXEMPTION WARD, RAJAHMUNDRY

RAMYA CHARITABLE TRUST,KAKINADA vs. INCOME TAX OFFICER, EXEMPTION WARD, RAJAHMUNDRY

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT, CIRCLE - 1(1),, VISAKHAPATNAM

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ADDL. CIT.,, VISAKHAPATNAM

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY,, VISAKHAPATNAM

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY, , VISAKHAPTNAM

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM

THE ACIT, CIRCLE - 1(1),, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY,, VISAKHAPATNAM

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

THE VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ASST. CIT,, VISAKHAPATNAM

VISAKHAPATNAM PORT AUTHORITY, ,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), VIJAYAWADA vs. KANDULA LAKSHUMMA MEMORIAL EDUCATIONAL SOCIETY, KADAPA